Melissa is a brand manager at Proctor and Gamble (P&G) in Cincinnati, OH. She is single and has no children. She reported an Adjusted Gross Income of $165,700 on line 7 of her 2018 Form 1040. Melissa paid a total of $5,900 in income taxes to state and local governments in the previous year and paid another $8,900 in property taxes on her townhouse. She has a mortgage on the townhouse, for which she paid $6,750 in mortgage interest in the previous year. Melissa traveled a lot for her job last year and was reimbursed by P&G for $4,670 in airline tickets and $6,943 in hotel charges.

Assuming no other potential deductions, what is Melissa's taxable income, as reported on line 10 of the 2018 Form 1040